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SPRAGUE OIL SERVICE v. FADELY

No. 42,380

189 Kan. 23 (1961)

367 P.2d 56

SPRAGUE OIL SERVICE, INC., a dissolved Corporation, Appellee, v. RICHARD T. FADELY [substituted for J.E. KIRCHNER], Director of Revenue, Appellant.

Supreme Court of Kansas.

Opinion filed December 9, 1961.

Attorney(s) appearing for the Case

Dean Burkhead, of Topeka, argued the cause, and Robert C. Londerholm, of Topeka, was with him on the briefs for the appellant.

J.A. Dickinson, of Topeka, argued the cause, and Richard B. Clausing, of Wichita, was with him on the briefs for the appellee.

The opinion of the court was delivered by

PARKER, C.J.:

This was an appeal by J.E. Kirchner, Director of Revenue of the State of Kansas, from an order of the district court of Shawnee County sustaining the motion of the Sprague Oil Service, Inc., to dismiss the Director's appeal from an order of the Board of Tax Appeals on grounds the appellant (Director) had no right to take the appeal and the district court was without jurisdiction to hear it. By proper...

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